Kyron Homes LLC, Petitioner Vs. City Of Grand Rapids, Respondent
- Petitioner
- Kyron Homes LLC
- Respondent
- City Of Grand Rapids
Case overview
- Docket number
- 25-002331-TT
- Status
- Disposed
- CaseType
- ET Property
- Division
- ET
- County
- Kent
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 11 | Consent Judgment | Not recorded | Not recorded | 02/24/2026 | Not recorded | Download |
| 10 | Granted | Not recorded | 9 | 02/24/2026 | Not recorded | Download |
| 9 | A Stipulation has been received. | Not recorded | Not recorded | 02/14/2026 | $50.00 | Download |
| 8 | Appearance | RESP | Not recorded | 02/10/2026 | Not recorded | Download |
| 7 | Prehearing General Call | Not recorded | Not recorded | 10/01/2025 | Not recorded | Download |
| 6 | Answer was received | Not recorded | Not recorded | 08/11/2025 | Not recorded | Download |
| 5 | ET Case Info Sheet | Not recorded | Not recorded | 08/11/2025 | Not recorded | Download |
| 4 | Proof of service of petition was received. | PET | Not recorded | 07/08/2025 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 06/10/2025 | Not recorded | Download |
| 2 | Notice of Docket Number ET | Not recorded | Not recorded | 06/10/2025 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/21/2025 | $400.00 | Download |
Documents
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Kyron Homes LLC, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 25-002331 City of Grand Rapids, Presiding Judge Respondent. Patricia L. Halm ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT CONSENT JUDGMENT The Tribunal has reviewed the Stipulation and finds that it comports with the mandates of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all attachments, terms, and conditions is GRANTED and ADOPTED, unless otherwise indicated. IT IS FURTHER ORDERED that the officer charged with maintaining the assessment rolls for the tax years at issue shall correct or cause the assessment rolls to be corrected to reflect the property’s true cash and taxable values as provided in this Consent Judgment within 20 days of the entry of the Consent Judgment.2 IT IS FURTHER ORDERED that the officer charged with collecting or refunding the affected taxes shall collect taxes and any applicable interest or issue a refund as required by the Consent Judgment within 28 days of the entry of the Consent Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a proportionate share of any property tax administration fees paid and of penalty and interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, separately indicate the amount of the taxes, fees, penalties, and interest being refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless otherwise indicated, bear interest from the date of payment to the date of judgment and the judgment shall bear interest to the date of its payment. A sum determined by the Tribunal to have been underpaid shall not bear interest for any time period prior to 28 days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest shall accrue (i) after December 31, 2020, through June 30, 2022, at the rate of 4.25%, (ii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (iii) after December 31, 2022, through June 30, 2023, at the rate of 5.65%, (iv) after June 30, 2023, through December 31, 2023, at the rate of 8.25%, (v) after December 31, 2023, 1 See MCL 211.27a. 2 See MCL 205.755.
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MTT Docket No. 25-002331 Page 2 of 2 through June 30, 2024, at the rate of 9.30%, (vi) after June 30, 2024, through December 31, 2024, at the rate of 9.50%, (vii) after December 31, 2024, through June 30, 2025, at the rate of 9.47%, (viii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%, and (ix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%. This Consent Judgment resolves all pending claims in this matter and closes this case. See docket look up for a copy of stipulation and for any possible refund paragraph. By _____________________________ Entered: February 24, 2026 am PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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RECEIVED oly FEB 1 9 2026 PROPERTY TAX CONSULTANTS MICHIGAN TAX TRIBUNAL YOUR PROPERTY TAX EXPERTS SINCE 1989 February 12, 2026 Clerk of the Court Michigan Tax Tribunal P.O. Box 30232 So Lansing, MI 48909 oid GEG RE: Property Tax Consultants for Kyron Homes LLC Parcel # 41-13-36-306-002, v. City of Grand Rapids Docket # 25-002331 Dear Clerk, Regarding the above matter, enclosed please find the STIPULATION TO CONSENT JUDGEMENT fully authorized by the petitioner and the respondent. We hope that this meets with the approval of the Michigan Tax Tribunal. Very truly yours, Aylsworth Agent for Kyron Homes LLC JA/ac Cc: Attorney, City of Grand Rapids
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEMS MICHIGAN TAX TRIBUNAL Property Tax Consultants for; Kyron Homes LIL.C, Petitioner, Vv MTT Docket No. 25-002331 City of Grand Rapids, Respondent. STIPULATION FOR ENTRY OF CONSENT JUDGMENT AND CONSENT JUDGMENT 1. The case is pending in the x __ Entire Tribunal OR ___ Small Claims Division. 2. Property Parcel No: 41-13-36-306-002. (If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form addressing all other parcels at issue.) 3. The values for the property identified above as established by Respondent’s Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2025 $2,161,600 $1,080,800 $1,080,800 4. The values for the property identified above as stipulated by the parties for settlement purposes are:
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MTT Docket No. 25-002331 Consent Judgment, Page 2 of 2 5. If stipulation addresses tax years other than the tax year originally appealed or tax years added through motions to amend that have been granted by the Tribunal, list the separate facts upon which the parties rely to invoke the Tribunal’s authority over those tax year or years (attach additional page if necessary): 6. List separately any special terms or conditions being proposed by the parties that would affect the execution of this Consent Judgment including, but not - limited to, the joint payment of the refund, the waiver of interest, etc. (attach additional page if necessary): Petitioner agrees to the waiver of interest on any refund. Signature of Petitioner’s Authorized Representative or, if none, Petitioner: Jon Aylswofh, Property Tax Consultants Date: 2 evi 24 Signature of Respondent’s authorized representative: /s/ Sarah J. Hartman Sarah J. Hartman, City of Grand Rapids Attorney Date: d/1d]/ a6 [Consent Judgment will be prepared by the Tribunal.]
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PROPE Y GRAND RAPIDS M 14. FEB 2026 TAX CONSULTANTS 269.366.0300 Clerk of the Court Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 Be — re UN £ F
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RECEIVED oly FEB 1 9 2026 PROPERTY TAX CONSULTANTS MICHIGAN TAX TRIBUNAL YOUR PROPERTY TAX EXPERTS SINCE 1989 February 12, 2026 Clerk of the Court Michigan Tax Tribunal P.O. Box 30232 So Lansing, MI 48909 oid GEG RE: Property Tax Consultants for Kyron Homes LLC Parcel # 41-13-36-306-002, v. City of Grand Rapids Docket # 25-002331 Dear Clerk, Regarding the above matter, enclosed please find the STIPULATION TO CONSENT JUDGEMENT fully authorized by the petitioner and the respondent. We hope that this meets with the approval of the Michigan Tax Tribunal. Very truly yours, Aylsworth Agent for Kyron Homes LLC JA/ac Cc: Attorney, City of Grand Rapids
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEMS MICHIGAN TAX TRIBUNAL Property Tax Consultants for; Kyron Homes LIL.C, Petitioner, Vv MTT Docket No. 25-002331 City of Grand Rapids, Respondent. STIPULATION FOR ENTRY OF CONSENT JUDGMENT AND CONSENT JUDGMENT 1. The case is pending in the x __ Entire Tribunal OR ___ Small Claims Division. 2. Property Parcel No: 41-13-36-306-002. (If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form addressing all other parcels at issue.) 3. The values for the property identified above as established by Respondent’s Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2025 $2,161,600 $1,080,800 $1,080,800 4. The values for the property identified above as stipulated by the parties for settlement purposes are:
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MTT Docket No. 25-002331 Consent Judgment, Page 2 of 2 5. If stipulation addresses tax years other than the tax year originally appealed or tax years added through motions to amend that have been granted by the Tribunal, list the separate facts upon which the parties rely to invoke the Tribunal’s authority over those tax year or years (attach additional page if necessary): 6. List separately any special terms or conditions being proposed by the parties that would affect the execution of this Consent Judgment including, but not - limited to, the joint payment of the refund, the waiver of interest, etc. (attach additional page if necessary): Petitioner agrees to the waiver of interest on any refund. Signature of Petitioner’s Authorized Representative or, if none, Petitioner: Jon Aylswofh, Property Tax Consultants Date: 2 evi 24 Signature of Respondent’s authorized representative: /s/ Sarah J. Hartman Sarah J. Hartman, City of Grand Rapids Attorney Date: d/1d]/ a6 [Consent Judgment will be prepared by the Tribunal.]
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PROPE Y GRAND RAPIDS M 14. FEB 2026 TAX CONSULTANTS 269.366.0300 Clerk of the Court Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 Be — re UN £ F
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL KYRON HOMES, LLC, Docket No. 25-002331 Petitioner, v. Parcel No. 41-13-36-306-002 CITY OF GRAND RAPIDS, Respondent. / Jon Aylsworth Property Tax Consultants Representative for Petitioner 861 Pinecrest Ave SE, Grand Rapids, MI 49506 (269) 366-0300 jack@skylinepropertytax.com Sarah J. Hartman (P71458) Elizabeth J. Fossel (P41430) City of Grand Rapids Law Department Attorneys for Respondent 300 Monroe, NW, Suite 620 Grand Rapids, MI 49503 (616) 456-4029 shartman@grand-rapids.mi.us efossel@grand-rapids.mi.us / RESPONDENT’S APPEARANCE OF COUNSEL NOW COMES, Director of Legal Affairs – Civil Litigation, Sarah J. Hartman and hereby enters her Appearance of Counsel on behalf of Respondent City of Grand Rapids. CITY OF GRAND RAPIDS, a Michigan municipal corporation Dated: February 10, 2026 By: /s/ Sarah J. Hartman Sarah J. Hartman (P71458) Director of Legal Affairs – Civil Litigation Attorney for Respondent
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PROOF OF SERVICE Alma Echeverria, being first duly sworn, deposes and says that she is a Paralegal in the Office of the City Attorney, attorneys for Respondent herein, and that on February 10, 2026, she served true and complete copies of Respondent’s Appearance of Counsel via email, upon: Jon Aylsworth Property Tax Consultants Representative for Petitioner jack@skylinepropertytax.com /s/ Alma Echeverria . Alma Echeverria
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N GRAND RIVER AVE, LANSING, MI 48906 NOTICE OF SEPTEMBER 1 - 15, 2026 PREHEARING GENERAL CALL AND ORDER OF PROCEDURE Kyron Homes LLC, Petitioner, v City Of Grand Rapids, Respondent. MTT Docket No. 25-002331 Please be advised that 25-002331 has been placed on a two-week Prehearing General Call commencing September 01, 2026. Unless ordered otherwise, parties will be notified at least 28 days before they are scheduled to appear. Scheduling will not necessarily occur in the order in which the cases are listed below. Parties are required to submit a valuation disclosure or written notification that no valuation disclosure is required by the dates indicated herein. A “valuation disclosure” is defined as documentary or other tangible evidence in a property tax proceeding that a party relies upon in support of the party’s contention as to the true cash value of the subject property or any portion thereof and contains the party’s value conclusion and data, valuation methodology, analysis or reasoning. See TTR 203 and TTR 241. Users who file documents with the Tribunal are advised that filed documents are public records and will appear for public viewing on the Tribunal’s Tax Docket Lookup. If a user wishes to file a document for consideration by the Tribunal and prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the order will not be published. Documents filed prior to the issuance of a Protective Order will be published. In accordance with MCR 1.109(D)(9) and TTR 209, the responsibility for excluding or redacting personal identifying information (PII) from all documents filed with or offered to the Tribunal rests solely with the parties and their attorneys. The Tribunal is not responsible for or required to review, redact, or screen documents at the time of filing for PII whether filed electronically or on paper. A party, representative, or interested person (i.e. third party not part of an appeal) may request that the Tribunal redact PII contained in a previously filed document by submitting a Request for Redactions. The Request for Redactions form is available on the Entire Tribunal and Small Claims pages of the Tribunal’s website. Please refer to the Tribunal’s FAQs and Glossary of Terms pages on the Tribunal’s website for more information.
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MTT Docket No. 25-002331 Page 2 of 3 IT IS ORDERED that the parties shall: a. If no valuation disclosure is required, notify the Tribunal and the opposing parties in writing within 21 days of entry of this order that no valuation disclosure is being filed. The notice shall indicate the reason or reasons why no valuation disclosure is required (i.e., exemption claim, etc.). b. If a valuation disclosure is required, file and exchange their valuation disclosures by May 5, 2026. Valuation disclosures will not be admitted into evidence unless disclosed and furnished in accordance with this order (even though admissible) except upon a finding of good cause by the Tribunal. IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing Statements by May 5, 2026. Witnesses, with the exception of rebuttal witnesses, will not be allowed to testify unless disclosed in the Prehearing Statement and the Prehearing Statement is furnished in accordance with this order except upon a finding of good cause by the Tribunal. Failure to file the Prehearing Statement may result in holding a party or parties in default. See TTR 237. IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on May 5, 2026, which means all discovery has been requested, all Motions to Compel have been filed, and all requested or ordered discovery has been exchanged by that date. Discovery relative to the valuation disclosure prepared for purposes of litigating this case or the valuation expert that prepared that valuation disclosure is not permitted during “Pre-Valuation Disclosure” discovery. IT IS FURTHER ORDERED that “Post-Valuation Disclosure” discovery is CLOSED on September 1, 2026, which means all discovery has been requested, all Motions to Compel have been filed, and all requested or ordered discovery has been exchanged by that date. “Post-Valuation Disclosure” discovery is limited to the opposing party’s valuation disclosure, the opposing party’s valuation expert, and the witnesses identified on the opposing party’s Prehearing Statement. IT IS FURTHER ORDERED that if this case is not scheduled for a date certain prehearing conference during the time frame indicated it may be scheduled for a date certain prehearing conference at any time subsequent to the completion date for this Prehearing General Call. Parties will, however, be notified in writing approximately one week before they are scheduled to appear. By:_____________________________________ Patricia L. Halm, Tribunal Chair Entered: October 1, 2025
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MTT Docket No. 25-002331 Page 3 of 3 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized
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STATE
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL KYRON HOMES, LLC, Docket No. 25-002331 Petitioner, v. Parcel No. 41-13-36-306-002 CITY OF GRAND RAPIDS, Respondent. / Jon Aylsworth Property Tax Consultants Representative for Petitioner 861 Pinecrest Ave SE, Grand Rapids, MI 49506 (269) 366-0300 jack@skylinepropertytax.com Elizabeth J. Fossel (P41430) Kendall R. O’Connor (P84036) City of Grand Rapids Law Department Attorneys for Respondent 300 Monroe, NW, Suite 620 Grand Rapids, MI 49503 (616) 456-3802 efossel@grand-rapids.mi.us koconnor@grand-rapids.mi.us / RESPONDENT’S APPEARANCE AND ANSWER TO PETITION WITH PROOF OF SERVICE NOW COMES Elizabeth J. Fossel and Kendall R. O’Connor for the City of Grand Rapids, who hereby enter their Appearance of Counsel on behalf of Respondent City of Grand Rapids, and answers Petitioner’s Petition as follows: 1. Petitioner is Kyron Homes LLC whose principal office or address is PO Box 453, Grandville, MI 49418. ANSWER: Respondent lacks knowledge or information sufficient to form a belief as to the truth of the allegations, and leaves Petitioner to its proofs. 2. Respondent, City of Grand Rapids, levies and collects the property taxes on the subject property. ANSWER: Admitted.
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3. The property identification is # 41-13-36-306-002, and the subject property address is 1035 SW Godfrey Ave, Grand Rapids, MI 49503. The property is classified as commercial, real property. Petitioner’s Property is presently used for commercial. Petitioner believes that Petitioner’s Property was originally designed to be used for commercial. ANSWER: Respondent admits the stated parcel number and address, and that the Subject Property is classified as Commercial-Improved. Respondent neither admits nor denies the remaining allegations for the reason that Respondent lacks knowledge or sufficient information to form a belief as to the truth of the allegations regarding use and intended use of the property. 4. The subject property is located in Kent County and the school districts of Grand Rapids Public and the Kent Intermediate School District and Grand Rapids Community College. ANSWER: Respondent admits the Subject Property is located in Kent County and the Grand Rapids City School district. 5. This matter involves issues relating to the true cash and taxable values for the parcel referenced above for the 2025 tax year. ANSWER: Respondent neither admits nor denies the allegations in paragraph 5 of Petitioner’s Petition for the reason that Respondent lacks knowledge or sufficient information to form a belief as to the truth of the allegations. 6. For tax year 2025, Respondent’s Board of Review determined an assessed value of $1,080,800, a state equalized value of $1,080,800 and a taxable value of $1,080,000. ANSWER: Admitted. 7. While a protest to the March Board of Review was not required by MCL 205.735a, petitioner timely protested to the March Board of Review but the requested relief was denied. ANSWER: Respondent admits Petitioner protested to the March Board of Review. Paragraph 7’s remaining allegations contain legal conclusions to which no response is required. 8. The 2025 values set by the respondent are invalid and unlawful as they exceed the amount allowed by Michigan law and the Michigan Constitution and do not reflect the true cash value of the fee simple interest as of the applicable tax date. ANSWER: Paragraph 8 contains legal conclusions to which no response is required. To the extent a response is required, Respondent denies the allegations as untrue. 9. Petitioner contends the true cash value of the subject property is $1,200,000 which would yield a state equalized value of $600,000 and the taxable value is $600,000. The amount in
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contention is $480,800 for assessed value, state equalize and $480,800 for taxable value, and the amount in contention is $961,600 for the true cash value. ANSWER: Respondent denies as untrue the allegations and corresponding values as set forth in paragraph 9 of Petitioner’s Petition with respect to True Cash Value, State Equalized Value and Taxable Value. Respondent admits the allegations and corresponding values in contention as alleged in paragraph 9 of Petitioner’s Petition. 10. Petitioner requests that the Tribunal reduce the assessed value and the taxable value of the subject parcel from $1,080,800 and $1,080,800 respectively to $600,000 and order a refund with interest, as provided by the Tax Tribunal Act. ANSWER: Paragraph 10 merely states Petitioner’s request for relief to which no response is required. To the extent a response is required, Respondent denies that Petitioner is entitled to the relief sought or any remedy with regards to this Petition. WHEREFORE, Respondent City of Grand Rapids prays that this Honorable Tribunal dismiss the Petition and award Respondent its costs and attorney fees. CITY OF GRAND RAPIDS, a Michigan municipal corporation Dated: August 11, 2025 By: /s/ Kendall R. O’Connor Kendall R. O’Connor (P84036) Assistant City Attorney Attorney for Respondent
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PROOF OF SERVICE Alma Echeverria, being first duly sworn, deposes and says that she is a Legal
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Entire Tribunal Case Information Sheet - Respondent MOAHR DOCKET NO. 25-002331 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government City Of Grand Rapids (KENT) Local Unit of Government/First Name Kendall M.I. R. Last Name O'Connor Home Address (No., Street, P.O. Box or Rural Route) 300 Monroe Ave NW City or Town Grand Rapids State Michigan ZIP Code 49503 Telephone Number 616-456-4029 Fax Number 616-456-4569 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) cityattorney@grcity.us Section 2: Attorney/Authorized Representative’s Contact Information First Name Kendall M.I. R. Last Name O'Connor Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 300 Monroe Avenue NW, Ste. 620 City or Town Grand Rapids State Michigan ZIP Code 49503 Telephone Number 616-456-4029 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) cityattorney@grand-rapids.mi.us Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: Kendall R. O'Connor /s/
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RECEIVED AW JUL 1 0 2005 MICHIGAN TAX T RIB PROPERTY TAX UNAL CONSULTANTS YOUR PROPERTY TAX EXPERTS SINCE 1989 July 8, 2025 RE: Notice of Docket Number for Entire Tribunal petition at Michigan Tax Tribunal MTT Docket#_JS~ 00Q 33 ( Enclosed please find a copy of the petition containing the docket number assigned by the Michigan Tax Tribunal, proof of service and copies of additional required documentation for the above captioned matter. Very truly yours, Jor’ Aylsworth JA/ac Enclosures
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RECEIVED ala MAY 21 2005 MI PROPERTY TAX CHIGAN TAX TRIBUNAL GONSULTANTS YOUR PROPERTY TAX EXPERTS SINCE 1989 May 21, 2025 Clerk of the Court Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 RE: Property Tax Consultants for Kyron Homes LLC Parcel # 41-13-36-306-002, v. City of Grand Rapids Dear Clerk, Enclosed please find Petitioner's Petition and Proof of Service for filing in the above captioned matter. Also enclosed is our check in the amount of $400.00 representing the filing fee in this matter. Very trply yours, Enclosures
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Property Tax Consultants for Kyron Homes LLC, v MTT Docket No, 25-002331 City of Grand Rapids, PETITION Petitioner, Kyron Homes LLC, through their agent, Property Tax Consultants, petitions this Tribunal as follows: 1. Petitioner is Kyron Homes LLC whose principal office or address is PO Box 453, Grandville, MI 49418. 2. Respondent, City of Grand Rapids, establishes levies and collects the property taxes on the subject property. 3. The property identification is # 41-13-36-306-002 and the subject property address is 1035 SW Godfrey Ave, Grand Rapids, MI 49503. The property is classified as commercial, real property. Petitioner’s Property is presently used for commercial. Petitioner believes that Petitioners Property was originally designed to be used for commercial. 4. The property is located in Kent County and the school districts of Grand Rapids Public and the Kent Intermediate School District and Grand Rapids Community College. 5. This matter involves issues relating to the true cash and taxable values for the parcel referenced above for the 2025 tax year. 6. For tax year 2025, Respondent’s Board of Review determined an assessed value of $1,080,800 a state equalized value of $1,080,800 and a taxable value of $1,080,800. 7. While a protest to the March Board of Review was not required by MCL 205.735a, petitioner timely protested to the March Board of Review but the requested relief was denied. 8. The 2025 values set by the respondent are invalid and unlawful as they exceed the amount allowed by Michigan law and the Michigan Constitution and do not reflect the true cash value of the fee simple interest as of the applicable tax date. 9. Petitioner contends the true cash value of the subject property is $1,200,000 which would yield a
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Dated: May 21, 2025 By: / Jon sgt Property Tax Consultants 861 Pinecrest Ave SE, Grand Rapids, MI 49506 269-366-0300 | jack@skylinepropertytax.com
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Property Tax Consultants for: Kyron Homes LLC Petitioner Vv PETITION ~~ MTT Docket # 25-002331 City of Grand Rapids Respondent PROOF OF SERVICE Jon Aylsworth, deposes and says that on July 8, 2025 he served a copy of the Petition relative to the above-captioned matter upon: Via certified mail, return receipt requested, with proper postage affixed thereto. Assessor, City of Grand Rapids 300 Monroe Ave NW, Grand Rapids, MI 49503 Clerk, City of Grand Rapids 300 Monroe Ave NW, Grand Rapids, MI 49503 Via United States First-Class mail with proper postage affixed thereto. Clerk, Kent County 300 Monroe Ave NW, Grand Rapids, MI 49503 Director of Equalization, Kent County 300 Monroe Ave NW, Grand Rapids, MI 49503 Secretary of School Board, Grand Rapids Public School District 1331 Martin Luther King Jr St SE, Grand Rapids, MI 49501 Secretary of School Board, Kent Intermediate School District 2930 Knapp Street NE, Grand Rapids, MI 49525 State Treasurer, Michigan Department of Treasury 430 W. Allegan, Lansing, MI 48922 Clerk of the Court, Michigan Tax Tribunal P.O. Box 30232, Lansing, MI 48909
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Property Tax Consultants 861 Pinecrest Ave SE Grand Rapids, MI 49506 Michigan Tax Trib unal ATTN: Clerk of the Court P.O. Box 30232 Lansing, MI 48909
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PROPERTY TAX CONSULTANTS YOUR PROPERTY TAX EXPERTS SINCE 1989 May 21,2025 RECEIVED MAY 212055 (WI Clerk of the Court AD. Michigan Tax Tribunal MICHIGAN TAX TRIBUNAL P.O. Box 30232 Lansing, MI 48909 RE: Property Tax Consultants for Kyron Homes LLC Parcel # 41-13-36-306-002, v. City of Grand Rapids Dear Clerk, Enclosed please find Petitioner's Petition and Proof of Service for filing in the above captioned matter. Also enclosed is our check in the amount of $400.00 representing the filing fee in this matter. Very truly yours, Enclosures
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Property Tax Consultants for Kyron Homes LLC, v MTT Docket No. City of Grand Rapids, PETITION Petitioner, Kyron Homes LLC, through their agent, Property Tax Consultants, petitions this Tribunal as follows: Petitioner is Kyron Homes LLC whose principal office or address is PO Box 453, Grandville, MI 49418. Respondent, City of Grand Rapids, establishes levies and collects the property taxes on the subject property. The property identification is # 41-13-36-306-002 and the subject property address is 1035 SW Godfrey Ave, Grand Rapids, MI 49503. The property is classified as commercial, real property. Petitioner’s Property is presently used for commercial, Petitioner believes that Petitioner’s Property was originally designed to be used for commercial. The property is located in Kent County and the school districts of Grand Rapids Public and the Kent Intermediate School District and Grand Rapids Community College. This matter involves issues relating to the true cash and taxable values for the parcel referenced above for the 2025 tax year. For tax year 2025, Respondent’s Board of Review determined an assessed value of $1 ,080,800 a state equalized value of $1,080,800 and a taxable value of $1,080,800. While a protest to the March Board of Review was not required by MCL 205.735a, petitioner timely protested to the March Board of Review but the requested relief was denied. The 2025 values set by the respondent are invalid and unlawful as they exceed the amount allowed by Michigan law and the Michigan Constitution and do not reflect the true cash value of the fee simple interest as of the applicable tax date. Petitioner contends the true cash value of the subject property is $1,200,000 which would yield a ion is
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Dated: May 21, 2025 By: Jon Aylsworth, Property Tax Consultants 861 Plfecrest Ave SE, Grand Rapids, MI 49506 269-366-0300 | jack@skylinepropertytax.com
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Property Tax Consultants for: Kyron Homes LLC Petitioner Vv PETITION City of Grand Rapids Respondent PROOF OF SERVICE Jon Aylsworth, deposes and says that on May 21, 2025 he served a copy of the Petition relative to the above-captioned matter upon: Clerk of the Court, Michigan Tax Tribunal Via Hand Delivery y/7an Jo
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Kyron Homes LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 25-002331 City Of Grand Rapids, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted docket number has been assigned to that petition. This docket number shall be noted on the petition and the petition shall be served within 45 days of the issuance of this Notice, as required by TTR 227 and MCL 205.735a, even if the petition was served when filed. A proof of service shall also be filed with the Tribunal within 45 days of the issuance of this Notice evidencing the service of the petition. If you submitted a proof of service with the petition, you must still serve the petition and file a second proof of service including the docket number, pursuant to this Notice. Failure to serve the petition and file a proof of service within 45 days of the issuance of the Notice may result in the dismissal of this case. Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 days after the date of service of the petition with noted docket number.” Failure to do so will result in Respondent being placed in default. The docket number also needs to be noted on all other documents submitted in this case. Further, the assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with statutory requirements or the Tribunal’s rules. By: __Tribunal Clerk________ Entered: June 10, 2025 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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PROPERTY TAX CONSULTANTS YOUR PROPERTY TAX EXPERTS SINCE 1989 May 21,2025 RECEIVED MAY 212055 (WI Clerk of the Court AD. Michigan Tax Tribunal MICHIGAN TAX TRIBUNAL P.O. Box 30232 Lansing, MI 48909 RE: Property Tax Consultants for Kyron Homes LLC Parcel # 41-13-36-306-002, v. City of Grand Rapids Dear Clerk, Enclosed please find Petitioner's Petition and Proof of Service for filing in the above captioned matter. Also enclosed is our check in the amount of $400.00 representing the filing fee in this matter. Very truly yours, Enclosures
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Property Tax Consultants for Kyron Homes LLC, v MTT Docket No. City of Grand Rapids, PETITION Petitioner, Kyron Homes LLC, through their agent, Property Tax Consultants, petitions this Tribunal as follows: Petitioner is Kyron Homes LLC whose principal office or address is PO Box 453, Grandville, MI 49418. Respondent, City of Grand Rapids, establishes levies and collects the property taxes on the subject property. The property identification is # 41-13-36-306-002 and the subject property address is 1035 SW Godfrey Ave, Grand Rapids, MI 49503. The property is classified as commercial, real property. Petitioner’s Property is presently used for commercial, Petitioner believes that Petitioner’s Property was originally designed to be used for commercial. The property is located in Kent County and the school districts of Grand Rapids Public and the Kent Intermediate School District and Grand Rapids Community College. This matter involves issues relating to the true cash and taxable values for the parcel referenced above for the 2025 tax year. For tax year 2025, Respondent’s Board of Review determined an assessed value of $1 ,080,800 a state equalized value of $1,080,800 and a taxable value of $1,080,800. While a protest to the March Board of Review was not required by MCL 205.735a, petitioner timely protested to the March Board of Review but the requested relief was denied. The 2025 values set by the respondent are invalid and unlawful as they exceed the amount allowed by Michigan law and the Michigan Constitution and do not reflect the true cash value of the fee simple interest as of the applicable tax date. Petitioner contends the true cash value of the subject property is $1,200,000 which would yield a ion is
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Dated: May 21, 2025 By: Jon Aylsworth, Property Tax Consultants 861 Plfecrest Ave SE, Grand Rapids, MI 49506 269-366-0300 | jack@skylinepropertytax.com
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Property Tax Consultants for: Kyron Homes LLC Petitioner Vv PETITION City of Grand Rapids Respondent PROOF OF SERVICE Jon Aylsworth, deposes and says that on May 21, 2025 he served a copy of the Petition relative to the above-captioned matter upon: Clerk of the Court, Michigan Tax Tribunal Via Hand Delivery y/7an Jo
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